Showing 1 - 10 of 14
There is a substancial literature on the accounting procedures needed to track down the costs of quality control and … rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries …, Australia, Canada, New Zealand and Spain, and identify a variety of ways in which a more sophisticated approach to accounting …
Persistent link: https://www.econbiz.de/10005572568
accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific … accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of … a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is …
Persistent link: https://www.econbiz.de/10005572666
. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly … sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered … accounting-based variables. It was found that accounting added significant information to predict various degrees of farm …
Persistent link: https://www.econbiz.de/10005772003
Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and …. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds … to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of …
Persistent link: https://www.econbiz.de/10005772027
teaching are not equally valued when deciding on faculty promotion. This conclusion creates a potential conflict for accounting … personal experience of accounting academics working in these countries. Specifically, we focus on the following issues: (i) The … perceived value of teaching and research for career success and (iv) The interaction between professional accounting and …
Persistent link: https://www.econbiz.de/10005772050
In Spain both accounting practice and accounting research have been strongly influenced by accounting practices … identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which English language … accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than …
Persistent link: https://www.econbiz.de/10005772193
Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope … of accounting standards. This article examines the current use of accounting in agriculture and points the need to … establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to …
Persistent link: https://www.econbiz.de/10005772284
As companies and shareholders begin to note the potential repercussions of intangible assets upon business results, the inability of the traditional financial statement model to reflect these new ways of creating business value has become evident. Companies have widely adopted new management...
Persistent link: https://www.econbiz.de/10005772310
referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA …), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. Our study is based on …: 1. An analysis of 100 issues of REFC covering the period from 1985 to 1999. 2. A questionnaire to Spanish accounting …
Persistent link: https://www.econbiz.de/10005772363
This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire … circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish … accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the United …
Persistent link: https://www.econbiz.de/10005772590